2023 (4) TMI 115

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....t Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Abhishek Maratha, learned senior standing counsel accepts notice on behalf of the respondent/revenue. 2. In view of the directions that we propose to pass, Mr Maratha says that no count....

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....laced by the respondent/revenue qua the accommodation entry provided by Balaji Enterprises is Rs.1,44.56,180.00/- Likewise, the value placed vis-à-vis accommodation entry provided by Dev Sales Corporation is Rs.61,34,006/-. The cumulative value of these accommodation entries is thus Rs.2,05,90,186/-. 5. Concededly, the petitioner had filed its reply vis-à-vis the Section 148A(b) not....

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....t the inward supplies. These are supplies received by the petitioner from its registered supplier. [See Annexure P-13 at page 204]. 7. A perusal of the said details would show, that the GSTIN of the supplier is adverted to in the first column of the document placed before us. The GSTIN referred to therein matches with the GSTIN placed on the invoices issued by Balaji Enterprises and Dev Sales Cor....

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....of even date i.e., 28.03.2022 issued under Section 148A(b) of the Act concerning AY 2018-19. It is ordered accordingly. 10.1 The AO will, however, have liberty to carry out a de novo exercise. Before the AO proceeds further, he will examine the documents placed on record by the petitioner, with regard to the receipt of readymade garments from the aforementioned entities, and their consequential e....